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The Bachelor of Science degree in Accounting seeks to provide the student with the fundamental theoretical background in bookkeeping, accounting, and auditing for pursuit of a career in some aspect of the accounting field and for professional accounting examinations. It also provides students with opportunities to develop for a strong background in business, to build skills in leadership for the accounting industry. In addition to the General Education outcomes, the student will be given the opportunity to:

  1. Perform the steps in the accounting cycle including adjusting entries, closing entries, and preparation of income statements and balance sheets.
  2. Identify the value of assets and cost allocation.
  3. Describe disclosure requirements and ethical standards.
  4. Apply basic and advanced principles of costing systems to manufacturing procedures of job order, process, and joint cost situations.
  5. Analyze cost factors in pricing and business behavior.
  6. Apply audit purpose, procedures, and evidence to audit assurance.
  7. Apply tax principles for determining an individual’s income tax liability.
  8. Identify how tax structure principles are applied for partnerships, corporations, and other taxable entities.
  9. Classify the appropriate accounting methods and procedures for various business concerns including stock investments, consolidated financial statements, consolidations involving minority interests, and estates and trusts.
  10. Distinguish accounting procedures in various situations, including bankruptcy, estate and trust accounting, and the SEC disclosure rules and regulations.
  11. Recognize the changing needs of financial accounting and reporting due to information technology trends, changing nature of Generally Accepted Accounting Principles, business reporting on the Internet and problems of legal jurisdiction.
  12. Describe the accounting methods and practices as well as the financial reporting requirements of Governmental and Not-For-Profit entities.
  13. Examine the principles and techniques of organizing and interpreting empirical data for the purpose of developing a thesis-driven paper.
Course IDSubject AreaCredits
Area I: General Education Requirements for the Bachelor of Science Degree
GS 101 Introduction to College Studies: Technology, Leadership, and Success(5)
GS/SH 110 Environmental Science, Sustainability, and Health(5)
EN 104 English Composition and Writing(5)
EN 105 Mechanics and Research of Academic Writing(5)
EN 202 Introduction to Public Speaking, Communication, and Self-Awareness(5)
GS/IT 109 Technology in the Information Age(5)
MA 105 Introduction to College Algebra(5)
MA 205 Application of Math in Society(5)
MA 210 Applied Statistics(5)
PY 220 Introduction to Psychology: Development, Personality, and Motivation(5)
SO 202 Introduction to Sociology: Culture and Diversity in a Global Society(5)
SO 235 Local and Global Citizenship with Experiential Learning (See p. 14 for additional costs)(5)
Total General Education Requirements for the Bachelor of Science Degree(60)
Area II: Business Requirements
BE 101 Introduction to Business(5)
BE 104 Introduction to Accounting(5)
BE 201 Principles of Microeconomics(5)
BE 202 Principles of Macroeconomics(5)
BE 211 Financial Accounting(5)
BE 225 Managerial Accounting(5)
BE 300 Communication in Business and Report Writing(5)
BE 303 Marketing(5)
BE 306 Management(5)
BE 308 Business Law(5)
BE 309 Business Data Analytics(5)
BS 402 Principles of Research Methodology(5)
 Area III: Accounting Requirements 
BE 249 Integrated Accounting Applications    (5)
BE 307 Business Finance(5)
BE 311 Intermediate Accounting I(5)
BE 312 Intermediate Accounting II(5)
BE 325 Cost Accounting(5)
BE 406 Auditing(5)
BE 440 Advanced Accounting(5)
BE 470 Taxation Concepts(5)
BE 480 Government and Not for Profit Accounting(5)
BS 485 Application through Experiential Learning(5)
Total Accounting Requirements(50)
Area IV: Approved International Experiential Learning Course (see pg. 14 for additional costs)(5)
Area V: Capstone 
BS 490A Undergraduate Capstone Project I(2)
BS 490B Undergraduate Capstone Project II(3)
Total Capstone(5)
Total Credits Required for Graduation(180)